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38. Which letter should replace the question mark?
  IQ test. Accurate and free online iq test # 3 with answers and solutions. Question # 38. Which letter should replace the question mark?
 

Explanation:
Column 4 = ((Column 1 - Column 2) × Column 3) + 3. In terms of the alphabetic order of letters. (U - P) × D + 3 = W; (T - O) × B + 3 = M; (P - N) × F + 3 = O; (Q - N) × C + 3 = L.